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Part 1. Organization, Finance and Management

Chapter 2. Servicewide Policies and Authorities

Section 42. Delegation of Authorities for Submission Processing Activities

1.2.42  Delegation of Authorities for Submission Processing Activities

1.2.42.1  (03-22-2006)
Introduction

  1. This IRM contains a combination of newly restructured, renumbered and revised Delegation Orders and those that to date have not completed the clearance and approval process. Whether or not the numbers have changed, each Delegation Order is categorized by the process to which it belongs. Distribution of the IRM should be to all persons having a need for any of the Delegation Orders. The fact that Delegation Orders apply to all Service personnel involved in the type of program, activity, function, or work process covered by the Delegations of Authority remains unchanged.

  2. Any Delegation Orders approved after this revision of IRM 1.2.42 can be found on the ReferenceNet web site under the Instructions to Staff tab at the top and then to "Recently Approved Delegation Orders. " They will remain on the web until the next revision is made to this IRM. The address is http://rnet.web.irs.gov/index.htm.

    Note:

    If any Delegation Orders have been inadvertently omitted from this Section they are still considered official and in full force and effect. Please send any discrepancies found to spder@irs.gov.

1.2.42.2  (05-20-1997)
Delegation Order 40 (Rev. 6)

  1. Credits and Refunds (Updated (10-02-2000) to reflect additional new organizational titles required by IRS Modernization.)

  2. Authority: After compliance with all requirements of existing procedures for review, to make credits or refunds, within the applicable period of limitations, of overpayments in any amount, of any internal revenue tax, additional amount, addition to the tax, assessable penalty and allowable interest thereon, including those cases requiring a report to the Joint Committee on Taxation.

  3. Delegated to: Assistant Commissioner (International); District Directors; Chiefs of Appeals offices; and authorized certifying officers in computing and service centers

    Note:

    This authority is also delegated to Directors, Accounts Management Field; Directors, Compliance Services Field; Directors, Submission Processing Field; W&I, SB/SE, and LMSB Directors or equivalent; TE/GE Directors; Appeals Area Directors, Deputy Appeals Area Directors; National Taxpayer Advocate; Local Taxpayer Advocates.

  4. Redelegation: This authority may not be redelegated.

  5. Source of Authority: 26 CFR 301.6402–1

  6. To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order No. 40 (Rev. 5), effective November 10, 1995.

  7. Signed: John M. Dalrymple for James E. Donelson, Acting Chief Compliance Officer


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